portion covering “Interim Balances” parallels the presentation in class: Underapplied overhead is shown as a prepaid expense in the current assets section. The same accounting principles and practices used for annual reporting are used for No special treatment for over- or underapplied overhead at interim dates. 2 Jun 2010 CHAPTER 17 INTERIM PERIOD REPORTING. special treatment for over - or underapplied overhead at interim dates. 24 Apr 2011 4 Jan 2016 CHAPTER 17 INTERIM PERIOD REPORTING FOCUS OF Thus: No special treatment for over- or underapplied overhead at interim dates.
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